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ultimately received approximately 280 pages of documents. After
reviewing this material, Agent Puntenney had additional
questions, and was referred by Mr. Stille to the estate's
attorney, David Jennett.
Mr. Jennett made additional materials available, and after
reviewing them Agent Puntenney requested an interview with Rod,
as executor of the estate. Agent Puntenney's request was not
satisfied.
OPINION
I. Burden of Proof
The estate contends that the burden of proof with respect to
the factual issues in this case has shifted to respondent
pursuant to section 7491(a). We disagree.
To be eligible for the burden-shifting benefits of section
7491(a), a taxpayer must show that the prerequisites set forth in
section 7491(a)(2) have been satisfied. Allnutt v. Commissioner,
T.C. Memo. 2004-239; Oatman v. Commissioner, T.C. Memo. 2004-236;
H. Conf. Rept. 105-599, at 239 (1998), 1998-3 C.B. 747, 993. In
particular, section 7491(a)(2)(B) requires taxpayers to cooperate
with all reasonable requests by the Commissioner for interviews,
documents, and the like.
Respondent contends, inter alia, that the estate failed to
cooperate because his request to interview Rod was denied. As
our findings indicate, we conclude that Agent Puntenney requested
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